The flat-tax incentive for relocating high-net-worth individuals continues to reshape residency decisions across Europe. A practical look at eligibility and structuring.
How the non-dom flat tax works
Greece offers an alternative tax regime under which an eligible individual who transfers their tax residence to Greece can pay a fixed annual lump sum to cover all non-Greek-sourced income, regardless of its size. The regime can be held for up to fifteen years and extended to family members for an additional fee per person.
Who qualifies
Broadly, the applicant must not have been a Greek tax resident for most of the recent years before applying, and must invest a qualifying amount in Greek real estate, businesses or securities within a set window. Property acquisition is the most common route to satisfy the investment condition.
This article is general information, not tax advice. Amounts, timeframes and conditions change — engage a qualified Greek tax advisor before acting.
Why it pairs with a property purchase
For internationally mobile families, one Greek acquisition can serve three purposes at once: a home, the investment that supports residency, and the anchor for the non-dom regime. Coordinating all three is where careful structuring — and discretion — pays off.